Need to know how other banks account for premium received on sale of SBA loan on secondary market.

Do you defer for the 90 days or take into income immediately?

At my previous bank we had always waited the 90 days before taking it to income.

The best way to handle the premium is to defer taking it into income for 90 days, but your CPA will be able to tell you if that is the way it must be done. The premium must be fully refunded to the purchaser if the loan is prepaid within the first 90 days, so the support is there for deferral based on outstanding liability. On the other hand, it's probably remote that a pay-off will take place within the first 90 days.